702/CBDT. - Income Tax - 702/CBDT

INSTRUCTION NO. 702/CBDT Dated : June 7, 1974 Reference is invited to Board's Instruction No.23 (F.No.11/12/66/ITJ(3) dated 26.2.69 drawing attention of the Commissioners to the large pendency of writ petition and appeals on tax matters before the High Courts. The Commissioners of Income-tax were advised to contact the Chief Justices of their respective High Courts and request them for constituting Tax Benches or for making other arrangements for expeditious disposal of such writ matters. The Commissioner of Income-tax were also requested to ensure that efforts were made to seek vacation of exparte stay orders where granted or to move the court to direct assessee to furnish adequate security to safeguard the interests of the revenue. 2. On a perusal of the statements received from the Commissioners of Income-tax it has been noticed that as many as 2987 writs and 6826 other appeals were pending before various High Courts for the quarter ending 30.9.73. In the corresponding period of last year 2936 writs and 5960 other cases were pending. The Board would like to reiterate their earlier instructions to the Commissioners that they should contact the Chief Justice of their respective High Courts and make special requests for making suitable arrangements for expeditious disposal of tax matters where substantial demands are involved. 3. Receipt of the letter may be acknowledged and a report on the action taken may be sent to Board in due course.